Local Property Tax - what you need to do for 2026

Payment options and deadlines

You must file your Local Property Tax (LPT) return by 7 November 2025. As part of this return, you will be asked to select a payment option for 2026. You can opt to make one single payment or spread your payments over the year.

The easiest way to pay your LPT charge is online. This gives you a wide range of online payment options:

• single payment in full:
  • debit or credit card
  • Annual Debit Instruction (ADI).
• phased payments (instalments) to spread your payments throughout the year:
  • monthly direct debit
  • deduction at source (from your salary, wages, occupational pension, Department of Social Protection payment or Department of Agriculture, Food and the Marine payment).

For further information on the various payment options, please see Paying your Local Property Tax (LPT).

The date by which you need to pay your LPT charge depends on the payment option you choose:

• January 2026 - phased payments start for deduction at source (from your salary, wages, occupational pension) and regular cash payments through a payment service provider.
• 9 January 2026 - latest date for paying in full by cash (through a payment service provider), credit or debit card.
• 15 January 2026 - monthly direct debit payments start, and continue, on the 15th day of every month.
• 20 March 2026 - deduction date for Annual Debit Instruction (ADI) payment.

Note

If you choose to pay your LPT charge by debit or credit card, your payment will be processed on the date it is submitted.

Next: Properties that become liable for the first time in 2026